CFOA:经营活动产生的现金
“Cash From Operating Activities”(CFOA)是财务管理中常用的专业术语缩写,旨在简化书写,便于日常使用与交流。该表述广泛适用于各类综合性商业报告和分析中,指企业通过主营业务活动所产生的现金流入与流出情况,中文通常译为“经营活动产生的现金流量”。这一指标是评估企业核心业务盈利能力和资金周转效率的关键。
Cash From Operating Activities具体释义
Cash From Operating Activities的英文发音
例句
- Net cash from operating activities;
- 来自业务活动的现金净额;
- Evidence shows : ( 1 ) Net increase in cash and cash equivalents per share, cash from operating activities and cash from investing activities per share have information content, while net cash flow per share from financing activities does not.
- 经过实证检验得出:(1)每股现金及现金等价物净增加额、每股经营活动和每股投资活动产生的净现金流量具有信息含量,而每股筹资活动产生的净现金流量不具有信息含量。
- Cash payments for purchases are the basic and important item of cash outflows from operating activities.
- 购货支付的现金是经营活动产生的现金(CFOA)流出中的一个基本的和重要的项目。
- There are two methods of disclosing cash flows from operating activities : the direct method and the indirect method.
- 披露经营活动产生的现金(CFOA)流量有两种方法:直接法和间接法。
- In the indirect method, the cash flows from operating activities are disclosed by adjusting the net income.
- 在间接法下,经营活动的现金流量是通过调整净收益来披露的。
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